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A funeral services company seeks guidance on the timing of revenue recognition for a service programme and the taxation of compensation following a contract termination. The DGT rules that revenue must be recognised according to accrual accounting principles and the allocation of each obligation at fair value.
Cuestión planteada Cuál sería la forma de imputar temporalmente los ingresos derivados del programa planteado por el consultante, y en el caso de resolución anticipada del contrato cuál sería la forma de tributación de la indemnización satisfecha en concepto de daños y perjuicios.
Si los contratos contienen varias obligaciones de cumplimiento en distintos momentos, la empresa debe asignar la contraprestación en proporción al valor razonable de cada una. Los ingresos se integrarán en la base imponible en el momento de su devengo conforme a la normativa contable. Asimismo, si existe un componente financiero significativo entre el anticipo y el cumplimiento, se debe reconocer dicho efecto financiero. Se mantiene la posibilidad de aplicar el criterio de caja para operaciones a plazos según el artículo 11.4 de la LIS.
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